United Nations Directories for Electronic Data Interchange for
Administration, Commerce and Transport

UN/EDIFACT

Change indicators
a plus sign (+) for an addition
an asterisk (*) for an amendment to structure
a hash sign (#) for changes to names
a vertical bar (|) for changes to text for descriptions and
notes
a minus sign (-) for marked for deletion (within either
batch and interactive messages)
a X sign (X) for marked for deletion (within both batch
and interactive messages)

5305 Duty or tax or fee category code [B]

Desc: Code specifying a duty or tax or fee category.
Repr: an..3
Code Values:
A Mixed tax rate
Code specifying that the rate is based on mixed tax.
AA Lower rate
Tax rate is lower than standard rate.
AB Exempt for resale
A tax category code indicating the item is tax exempt
when the item is bought for future resale.
AC Value Added Tax (VAT) not now due for payment
A code to indicate that the Value Added Tax (VAT) amount
which is due on the current invoice is to be paid on
receipt of a separate VAT payment request.
AD Value Added Tax (VAT) due from a previous invoice
A code to indicate that the Value Added Tax (VAT) amount
of a previous invoice is to be paid.
B Transferred (VAT)
VAT not to be paid to the issuer of the invoice but
directly to relevant tax authority.
C Duty paid by supplier
Duty associated with shipment of goods is paid by the
supplier; customer receives goods with duty paid.
E Exempt from tax
Code specifying that taxes are not applicable.
G Free export item, tax not charged
Code specifying that the item is free export and taxes
are not charged.
H Higher rate
Code specifying a higher rate of duty or tax or fee.
O Services outside scope of tax
Code specifying that taxes are not applicable to the
services.
S Standard rate
Code specifying the standard rate.
Z Zero rated goods
Code specifying that the goods are at a zero rate.